A Performance Audit
An Audit Report on Selected Groundwater Conservation Districts
November 2021
Summary Analysis
Six groundwater conservation districts (districts) were audited for compliance with selected requirements of Texas Water Code, Chapter 36, for each district’s fiscal year 2020.
Table 1 summarizes the results for the six districts’ compliance.
Table 1| Statutory Requirements | Coke County UWCDa | Hudspeth County UWCDa No.1 | Lost Pines GCDb | Mesquite GCDb | Rusk County GCDb | San Patricio County GCDb |
|---|---|---|---|---|---|---|
| Annual Audit |
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| Annual Budget |
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| Board Meetings |
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| Depository Bank Requirements |
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| Director & Others' Bonds |
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| Directors' Expenditures |
|
N/A |
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|
|
N/A |
| District's Policies |
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|
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| Joint Planning |
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|
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| Management Plan Goals |
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| Rules of Enforcement |
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Fully Compliant
Partially Compliant
Did Not Comply
a Underground Water Conservation District b Groundwater Conservation District
During fiscal year 2020, the Coke County Underground Water Conservation District (District) fully complied with 6 (60 percent) and partially complied with 4 (40 percent) of the 10 statutory requirements tested.
During fiscal year 2020, Hudspeth County Underground Water Conservation District No. 1 fully complied with 6 (67%), partially complied with 2 (22%), and did not comply with 1 (11%) of the 9 statutory requirements tested.
During fiscal year 2020, the Lost Pines Groundwater Conservation District fully complied with 6 (60%) and partially complied with 4 (40%) of the 10 statutory requirements tested.
During fiscal year 2020, the Mesquite Groundwater Conservation District fully complied with 8 (80%) and partially complied with 2 (20%) of the 10 statutory requirements tested.
During fiscal year 2020, the Rusk County Groundwater Conservation District (District) fully complied with all 10 (100 percent) of the statutory requirements tested.
During fiscal year 2020, the San Patricio County Groundwater Conservation District (District) fully complied with 4 (44 percent), partially complied with 4 (44 percent), and did not comply with 1 (11 percent) of the 9 statutory requirements tested.
Graphics, Media, Supporting documents